CATEGORY: Classification s127

CATEGORY: Classification s127

<p> HQ 084606</p><p>July 31, 1989</p><p>CLA-2 CO:R:C:G: 084606 JLJ 839917</p><p>CATEGORY: Classification</p><p>TARIFF NO.: 9505.10.2500, 6702.10.4000</p><p>Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Building A2-C 145th Avenue & Hook Creek Blvd. Valley Stream, New York 11581</p><p>RE: Classification of rose Christmas tree ornaments and roses with leaves stapled on</p><p>Dear Ms. Kearney:</p><p>You inquired about the tariff classifications of rose Christmas tree ornaments and roses imported from Hong Kong on behalf of your client Berwick Industries, Inc. You submitted two samples of each type of rose.</p><p>FACTS:</p><p>The Christmas roses both have plastic petals, matching plastic ribbons tied to the bottom of the roses and two textile leaves stapled to each. Affixed to each rose is a metallic covered wire-based tinsel tie to be used as a Christmas tree tie- on. Both Christmas roses are inserted into cardboard cards used for retail sales which say "Trim-A-Tree" and "The Christmas Rose Decoration."</p><p>The other two roses are made the same way except that they lack the tinsel wire tie-on and the cardboard cards. These roses are said to be used for general decorative use.</p><p>ISSUE:</p><p>What are the tariff classifications under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the Christmas roses and the other roses? -2-</p><p>LAW AND ANALYSIS:</p><p>The Explanatory Notes for Heading 9505, which cover festive, carnival or other entertainment articles, specifically include decorations for Christmas trees in Heading 9505. In order to qualify for classification as a Christmas tree ornament, we believe that the following guidelines must be met:</p><p>(1) The item is advertised and sold as a Christmas ornament,</p><p>(2) There is some method for hanging the item on a tree, and</p><p>(3) The item is not too big or too heavy to hang from or be attached to a Christmas tree.</p><p>The instant Christmas roses meet all 3 criteria, therefore they are classified under the provision for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other, in subheading 9505.10.2500, HTSUSA, dutiable at the rate of 5 percent ad valorem.</p><p>The other roses are not eligible for classification as Christmas ornaments in Heading 9505 because they lack the Christmas tree tinsel tie-on. Artifical flowers are usually eligible for classificaton in Heading 6702, which provides for artificial flowers, foliage and fruit and parts thereof. These particular roses have leaves which are stapled on. Note 3(b) to Chapter 67, HTSUSA, says:</p><p>3. Heading 6702 does not cover:</p><p>* * * *</p><p>(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood, or other materials obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting one piece into another or similar methods. </p><p>-3-</p><p>Inasmuch as we consider stapling to be similar to binding, gluing and fitting one piece into another, the other roses qualify for classification in Heading 6702, HTSUSA. The other roses are classifiable under the provision for artficial flowers, foliage and fruit and parts thereof...: of plastics: other, in subheading 6702.10.4000, HSTUSA, dutiable at the rate of 3.4 percent ad valorem.</p><p>HOLDING:</p><p>The Christmas roses are classified in subheading 9505.10.2500, HTSUSA. The other roses are classified in subheading 6702.10.4000, HTSUSA.</p><p>Sincerely,</p><p>John Durant, Director Commercial Rulings Division JLJohnson:peh:7/18/89 jones library 084606JLJ 6cc: A.D., N.Y. Seaport (NIS-343) </p>

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